Search Results for "Information Technology Act, 2000"

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Supreme Court Disposes of Appeals by Authority for Advance Rulings Against High Court Judgment Quashing AAR's Rejection of Treaty Benefits. Questions Raised on Taxation of Capital Gains Under India-Mauritius DTAA and Scope of Section 245R(2) Proviso (iii) of Income Tax Act, 1961.

The disputes arose from applications for advance ruling filed by three Mauritius-incorporated companies—Tiger Global International II Holdings, Tige...

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Bombay High Court Allows Interest on Delayed Refund of CENVAT Credit Under Section 11BB of Central Excise Act, 1944. Petitioner entitled to interest at 6% per annum from the date immediately after expiry of three months from receipt of refund application till date of refund.

The petitioner, M & G Global Services Pvt. Ltd., is engaged in providing Information Technology enabled services to its group entities located outside...

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Supreme Court Dismisses Appeal Against Grant of Transmission Licence Without TBCB in HVDC Project. Section 63 of Electricity Act, 2003 is an alternative route; regulatory commission has discretion to adopt regulated tariff mechanism for transmission projects.

The case involves a challenge by Tata Power Company Limited Transmission (TPC-T) against the grant of a transmission licence by the Maharashtra Electr...

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Supreme Court Dismisses Application for Clarification in AMIE Degree Equivalence Case. Institution of Mechanical Engineers (India) Cannot Claim Its Associate Membership Certificate as Equivalent to a Degree in Engineering Without UGC or AICTE Approval.

The case pertains to a Miscellaneous Application filed by the Institution of Mechanical Engineers (India) in a disposed Civil Appeal. The appellant, a...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Case Regarding Set Off of Unabsorbed Business Loss Against Profits of Erstwhile 10A Unit. Tribunal's Order Allowing Set Off of Brought Forward Loss of Assessment Year 2002-03 Against Profits of 10A Unit in Assessment Year 2005-06 Upheld.

The case involves two appeals by the Revenue under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, M...

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Supreme Court Allows Appeal by Special Police Establishment Against Direction to Supply Sanction Details Under RTI Act. Information Regarding Grant of Sanction for Prosecution Under Prevention of Corruption Act Held Exempt Under Section 8(1)(h) of RTI Act as Impeding Investigation and Prosecution.

The case involves an appeal by the Special Police Establishment (appellant) against a direction by the High Court of Madhya Pradesh to supply informat...

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High Court of Karnataka Directs Police to Conduct Fair Investigation in Crime No.193/2022 in Accordance with Payment and Settlement Systems Act, 2007 and RBI/NPCI Guidelines — Petitioner PhonePe Private Limited seeks mandamus for comprehensive probe.

The petitioner, PhonePe Private Limited, a company registered under the Companies Act, 2013 and a Third Party Application Provider (TPAP) in the UPI e...